The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

In almost every workplace today IT-systems have strong and significant roll in theeveryday work. It is therefore important that the systems have a good functionalityand that they work as an aid for the users. This thesis aims to study the systems atthe company Telge Nät and to analyse them from a usability perspective. By using thisperspective it has been obvious how difficult it is to make improvements on usability,once the system is in place. Even other larger improvements of the systems aredifficult to make at this stage and this is something that the users are aware of.

The purpose of this study is to examine what creates motivation in the workplace of a small company with a high employee satisfaction index. The case study consists of qualitative interviews that help explain what the most important motivational factors are for the experienced IT consultants in a company that was founded by a circle of friends. The study concludes that the unique and equal pay model implicates an economic risk to the individual consultant but results in liberties, synergies and benefits. These appeal more than either self-employment or work at a larger IT consultancy that several consultants have backgrounds in. An expansion is ongoing since two years back, which threatened the culture but implicated opportunities for the individual consultants.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The aim of the study was to describe how hygienist`s receiving their certificate during 2003 and 2004, perceive their working situation, salary and impression of their first employment as a registered dental hygienist. A questionnaire was sent out to new dental hygienist`s examined year 2003 and 2004 in Sweden. Most of the new examined dental hygienist`s found the education adequate or more than adequate. A few individuals found it inadequate. The ones finding the education inadequate wanted more clinical practice and more training in administrative work.

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews. This thesis is based on the question: ?How do the lack of a model for maintenance and the lack of orientation affect the maintenance in a company??.

The everyday work at a staffing agency and how its leaders deal with the problems that appears: A case study at Maxkompetens.The purpose of this paper is to increase the understanding of how leaders at a staffing company deal with the everyday problems that arise from a geographically dispersed workforce.The staffing industry has grown by 30-40 percent annually and has over the past 15 years been the fastest growing industry in Sweden. This shows that the interest and demand for the staffing industry and its activities are now rising at an increasingly faster pace. This is an industry that is operating under specific conditions and with a geographically dispersed workforce. This will make the leaders of a staffing company to an important link between the staffing leaders and the staffing personnel.The relationship between the staffing company's leaders and its personnel is important, but not completely trouble free. Difficulties arise in that the employees may be located in different places and at various client companies with the result that the leaders of the staffing company cannot have a daily personal contact with their geographically dispersed personnel.We have used a qualitative approach on our paper and our empirical methodology has been a case study with ethnography and interviews.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2012:08.

The purpose of this study is to perform both a quantitative and language philosophical analysis of the folksono-my and the tags in the Stockholm public library catalogue, which together with the Umeå university folksonomy, and the folksonomy of the Norrköping public library are the only library folksonomies in Sweden.The purpose of the first part of the study is to perform an analysis of the linguistical structure of the tags in the folksonomy. To do this a quantitative analysis has been conducted to grammatically categorize and evaluate tags using a method based on Louise Spiteri?s article ?The structure and form of folksonomy tags: the road to the public library catalogue? and the SAO guidelines. This part of the analysis aims to answer questions like: what characteristics do the tags in the folksonomy have and in what ways do they separate themselves from subject headings in a controlled vocabulary? Tags were here categorized according to grammatical properties like parts of speech and their social and private characteristics.

Abstract                ?Due diligence - A resource demanding process?Date:                     June 8th 2012Level:                    Master thesis in business economics, 15 ECTSInstitution:           School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                Erdinc Kirik                                  Pär Matsson                               11th January 1987                      31th May 1985Title:                      Due diligence - A resource demanding processTutor:                     Staffan BoströmKeywords:             Due diligence, the acquisition process, acquisitions, business valuationResearchquestions:              What are the main factors that Bank X, Nordea and Almi is focused on an examination of a due diligence for an acquisition, focusing on private limited companies?Does the approach between the various banks and Almi differ?Purpose:                The purpose of this paper is to create a checklist for private limited companies to use in the context of application for fundingMethod:                 The study was based on a qualitative study, based on primary data in terms of interviews in the subject of due diligence. Secondary data used in the study consisted of relevant literature and scientific articles.Conclusion:            The study showed that the respondents in general focuses on the same areas within Due diligence. The most important point which the respondents agreed on was profitability and repayment capacity. In overall, all elements in a Due diligence process that has an impact on profitability is important to examine.

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.